https://www.taxtmi.com/caselaws?id=62742 The appeal against the order of the Commissioner of Income Tax (Appeals) under sections 143(3)/147/251 of the Income Tax Act, 1961 for the assessment year 1995-96 regarding a Non-Resident Indian gift received by the assessee was allowed for statistical purposes. The Tribunal found discrepancies in the Assessing Officer's compliance with directions and emphasized the necessity of witness cross-examination before relying on statements. The lower authorities' orders were set aside, and a fresh assessment was directed with proper opportunities for the assessee and addressing jurisdictional irregularities. The matter was restored to the Assessing Officer for a fresh decision. en-us Fri, 22 Sep 2006 00:00:00 +0530 Sat, 14 Jul 2012 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62742 The appeal against the order of the Commissioner of Income Tax (Appeals) under sections 143(3)/147/251 of the Income Tax Act, 1961 for the assessment year 1995-96 regarding a Non-Resident Indian gift received by the assessee was allowed for statistical purposes. The Tribunal found discrepancies in the Assessing Officer's compliance with directions and emphasized the necessity of witness cross-examination before relying on statements. The lower authorities' orders were set aside, and a fresh assessment was directed with proper opportunities for the assessee and addressing jurisdictional irregularities. The matter was restored to the Assessing Officer for a fresh decision. Case-Laws Income Tax Fri, 22 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62742